Beginner's Guide to Ind-AS & IFRS
by CA Kamal GargCONTENTS
| Bharat? | 5 |
| Preface to the Fourth Edition | 7 |
| Chapter 1 Ind AS and IFRS: An Overview | 1 |
| Chapter 2 IAS 1: Presentation of Financial Statements | 43 |
| Chapter 3 IAS 2: Inventories | 60 |
| Chapter 4 IAS 7: Statement of Cash Flows | 64 |
| Chapter 5 IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors | 68 |
| Chapter 6 IAS 10: Events after the Reporting Period | 74 |
| Chapter 7 IAS 12: Income Taxes | 77 |
| Chapter 8 IAS 16: Property, Plant and Equipment | 84 |
| Chapter 9 IAS 19: Employee Benefits | 91 |
| Chapter 10 IAS 20: Accounting for Government Grants and Disclosure of Government Assistance | 98 |
| Chapter 11 IAS 21: The Effects of Changes in Foreign Exchange Rates | 101 |
| Chapter 12 IAS 23: Borrowing Costs | 106 |
| Chapter 13 IAS 24: Related Party Disclosures | 108 |
| Chapter 14 IAS 27: Separate Financial Statements | 112 |
| Chapter 15 IAS 28: Investments in Associates | 116 |
| Chapter 16 IAS 29: Financial Reporting in Hyperinflationary Economics | 121 |
| Chapter 17 IAS 32 — Financial Instruments: Presentation | 123 |
| Chapter 18 IAS 33: Earnings Per Share | 128 |
| Chapter 19 IAS 34: Interim Financial Reporting | 134 |
| Chapter 20 IAS 36: Impairment of Assets | 138 |
| Chapter 21 IAS 37: Provisions, Contingent Liabilities and Contingent Assets | 144 |
| Chapter 22 IAS 38: Intangible Assets | 154 |
| Chapter 23 IAS 40: Investment Property | 164 |
| Chapter 24 IAS 41: Agriculture | 169 |
| Chapter 25 Ind AS 101: First-Time Adoption of Indian accounting standards | 174 |
| Chapter 26 Ind AS 102: Share Based Payment | 188 |
| Chapter 27 Ind AS 103: Business Combinations | 195 |
| Chapter 28 Ind AS 104: Insurance Contracts | 208 |
| Chapter 29 Ind AS 105: Non-current Assets held for Sale and Discontinued Operations | 212 |
| Chapter 30 Ind AS 106: Exploration for and Evaluation of Mineral Resources | 219 |
| Chapter 31 Ind AS 107: Financial Instruments: Disclosures | 222 |
| Chapter 32 Ind AS 108: Operating Segments | 227 |
| Chapter 33 Ind AS 109: Financial Instruments | 231 |
| Chapter 34 Ind AS 110: Consolidated Financial Statements | 247 |
| Chapter 35 Ind AS 111: Joint Arrangements | 283 |
| Chapter 36 Ind AS 112: Disclosure of Interests in Other Entities | 288 |
| Chapter 37 Ind AS 113: Fair Value Measurement | 296 |
| Chapter 38 Ind AS 114: Regulatory Deferral Accounts | 303 |
| Chapter 39 Ind AS 115: Revenue from Contracts with Customers | 307 |
| Chapter 40 Ind AS 116: Leases | 317 |
| Chapter 41 Basic Illustrations on Significant Ind AS | 342 |
| Chapter 42 Comprehensive Practical Questions on Ind AS | 354 |
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